Search Results for "taxable territories"

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Search Results for "taxable territories"

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High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Application Under Section 197 of Income Tax Act for Lower Tax Deduction on Dividend Income. The court held that a Tax Residency Certificate (TRC) is sufficient evidence of residence for claiming treaty benefits under the India-Mauritius DTAA, and the Assessing Officer must consider the DTAA provisions.

26 Apr 2019

The petitioner, Indostar Capital, a Mauritius-based company incorporated in October 2010, held a Category 1 Global Business Licence and a Tax Residenc...

High Court

Bombay High Court Hears Writ Petition Challenging Taxation of Alleged Shortfall in Share Premium Under Transfer Pricing Provisions. The Dispute Centers on Whether Chapter X of the Income Tax Act, 1961 Can Apply When No Actual Income Arises from the International Transaction.

10 Oct 2014

The petitioner, Vodafone India Services Pvt. Ltd., a wholly owned subsidiary of a non-resident holding company, issued 2,89,224 equity shares at a pre...

Supreme Court

Supreme Court Dismisses Income-tax Officer's Appeals; Upholds Requirement of Yearly Notice Under Section 43 of Income-tax Act, 1922. Advance Tax Demand as Agent of Non-Resident for Subsequent Year Without Fresh Appointment Held Invalid.

6 Sep 1968

The case involved an appeal by the Income-tax Officer, Bombay (appellant) against the judgment of the Bombay High Court quashing demand notices issued...

Supreme Court

Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

20 Mar 1959

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...

Supreme Court

Supreme Court Upholds Assessee's Choice of Previous Year for Newly Taxable Income under Income Tax Act, 1922. Income from Sources Outside Taxable Territories Not Previously Assessed to Tax Did Not Trigger Proviso to Section 2(11)(i)(a), Allowing Different Previous Year.

16 Dec 1969

The dispute arose under the Indian Income Tax Act, 1922 concerning the determination of the 'previous year' for the assessment year 1950-51. The asses...

Supreme Court

Supreme Court Upholds Revenue's Assessment Under Section 44D of Income-tax Act Despite Income Not Being Taxable at Time of Asset Transfer. Partners of Firm That Transferred Assets to Non-Resident Corporation Assessable on Corporation's Income as They Acquired Right to Enjoy Income by Means of Transfer.

29 Nov 1965

The case arose from a dispute under the Indian Income-tax Act, 1922 concerning the assessment of partners of a firm that had transferred assets to a n...

Supreme Court

Supreme Court Dismisses Assessee’s Appeal in Income Tax Excess Dividend Case — Interpretation of 'Rate Applicable to Total Income' Under Finance Act, 1951. The rate applicable is the rate actually applied to the company’s taxable income, not the statutory rate prescribed, for computing additional income tax on excess dividend.

9 Oct 1958

The dispute arose from the assessment of Rajputana Agencies Ltd., a private limited company in Saurashtra, for the assessment year 1952-53. The compan...

High Court

Bombay High Court Hears Writ Petitions Challenging Maharashtra Entry Tax on Goods. Petitioners Argue That Differential Tax Burden on Imported LNG and Air Conditioners Violates Constitutional Provisions, Relying on Jindal Stainless Steel Principle.

4 Mar 2019

Three writ petitions were heard together by the Bombay High Court, all challenging the constitutional validity of the Maharashtra Tax on the Entry of ...

High Court

High Court of Bombay Examines Jurisdictional Challenge to Transfer Pricing Adjustment on Equity Share Issuance. Whether Alleged Shortfall in Premium Constitutes Income from International Transaction Under Chapter X of Income Tax Act, 1961.

10 Oct 2014

Vodafone India Services Pvt. Ltd. (the Petitioner), a wholly owned subsidiary of a non-resident holding company, required funds for its telecommunicat...

Supreme Court

Supreme Court Upholds Tax Amendments Fixing Stage of Levy and Dismisses Challenge to Punjab and Haryana Sales Tax Acts. The Amendments to Punjab General Sales Tax Act, 1948, Were Held Valid and Not in Conflict with Section 15 of the Central Sales Tax Act, 1956, Nor Violative of Constitutional Provisions.

29 Oct 1968

The case involved 17 writ petitions filed by firms dealing in cotton and oil seeds, challenging the validity of amendments made by the States of Punja...

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